TaxTMI 
TaxTMI 
2024 (2) TMI 963
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....order. 2. The appellants are engaged in the following activities : (i) On or before arrival of the vessels at the Port, the registered employees send requisition slip to the appellant for requirement of various categories of labour ; (ii) Based on the requisition slip, received from the registered employees, the appellant prepares a statement, namely, 'Daily Booking & Berthing Chart' ; (iii) Based on the availability of the labours, the appellant thereafter, issues booking slips to the workers. The booking slip contains the information about the vessel, name of the registered employees, duty shift of the workers, etc. ; (iv) Based on the booking slips issued to the workers, the appellant prepares an Attendance Sheet of the workers ....
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....egory of "Port Service" of not and the other issue is that whether the appropriate classification of the appellants' service is under the category of "manpower recruitment and supply agency service" or not. 3. The ld.Counsel for the appellants, submits that the issue has been settled by the Hon'ble Apex Court in the case of Commissioner of Central Excise, Mangalore Vs. M/s Konkan Marine Agencies reported in 2023 (69) GSTL 114 (SC) wherein it has been held that the various services like, the services provided to the stevedoring , does not qualify the taxable service under "Port Service", he therefore prayed that as the issue has been settled, in that circumstances, the demand under the category of "Port Service" is not sustainable against t....
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..... He also submitted that the amount of service tax has been collected by the appellants and if they are entitled for refund claim, the same is to be deposited to the Consumer Welfare Fund. 5. Heard both the parties and considered the submissions. 6. We find that for the activity mentioned in Para 2 herein above, wherein the appellant is rendering the service to stevedores during the impugned period and the Revenue seeks demand of service tax under the category of "Port Servie" which has been extended w.e.f. 01.07.2010, whereas the period pertains to prior to that, in that circumstances, in the light of the decision of the Konkan Marine Agencies (supra), we hold that the activity undertaken by the appellant does not fall under the category....